В частности, as from 18 December 2019, the Registrar of Companies will impose administrative fines for late filing of the below notifications to the Registrar of Companies:
* Late filing of the annual return. The fine shall amount to €50 plus €1 for every day for which the default continues within the first 6 months plus €2 for every day thereafter for which the default continues. Such fine not to exceed the amount of €500 for each default.
Логика такая: поскольку к AR должен быть приложен FS, за его неподачу будет штраф. Но, насколько я понимаю, нигде не написано, что нельзя подать FS прошлогодний.